i haven't use vtunnel specifically but all i can say is ebay is so damn smart, much smarter then most of us think.. i tried lots of tricks many years ago to make multiple accounts, use lots of blackhat ways, lots and lots of things - all of it went down the drain my best advice for ebay & paypal is to make one account and not screw it because i could never get back on once they caught me..

No I dont think it will work cause proxy server is detected...You need an ELITE proxy or VPN which is not detected by a proxy server test..
CHECK here http://whatismyipaddress.com/staticpages/index.php/advanced-proxy-test

If you use proxies of different ranges, clear all cookies, flash and otherwise..cache etc.. and test whether proxy server is detected or not..then It doesnt seem you will be caught..
ALso dont use same paypal email etc or any other info..
Be an entirely different person.,.

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